INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

purchase of Rs.\n9,10,39,185.00 as bogus purchase / not genuine purchase.\n\n2. On the facts

DY. COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE vs. M/S PRAKASH OIL LTD. , VILLAGE KHEDA, PITHAMPUR

In the result, all the three grounds raised by the Revenue are dismissed and ITANo

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2012-13 Dcit(Central)-1 M/S Prakash Oil Ltd. Village Indore Kheda, Pithampur, बनाम/ Distt:Dhar Vs. (Appellant) (Respondent ) P.A. No.Aabcp8087G

purchase and it all appeared to be a bogus purchase entered in the books of accounts to reduce

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

purchase of Rs. 9,10,39,185.00 as bogus purchase / not genuine purchase. 2. On the facts

MATHARLAL MUNGALAL AGRAWAL,KHANDWA vs. THE ITO, KHANDWA

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

purchases were actually bogus-purchases. With such evidences collected by Ld. AO, he finally arrived at a strong

RAJVEER LEAF SPRINGS PRIVATE LIMITED,PALDA. INDORE vs. DCIT/ACIT- 4(1), AAYAKAR BHAWAN, RESIDENCY AREA, INDORE

The appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshirajveer Leaf Springs Dcit/Acit-4(1), बनाम/ Private Limited, Indore Vs. D-405, Shubh City, Palda, Indore

bogus purchase u/s 69C was at Rs.4,62,63,870/-. Some of the observations of the Ld. A.O is reproduced

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

purchases are bogus, i.e. no purchases are made then how can there be any sale of that

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

purchases are bogus, i.e. no purchases are made then how can there be any sale of that

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

purchases are bogus, i.e. no purchases are made then how can there be any sale of that

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

purchases are bogus, i.e. no purchases are made then how can there be any sale of that

M/S SHREE BALAJI LANDMARK HOTELS PVT. LTD.,INDORE vs. THE ACIT 3(1), INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Blea.Y. 2011-12 M/S Shree Balaji Landmark Hotel Private Limited Indore ::: Appellant Vs Acit 3(1) Indore ::: Respondent Appellant By Shri Pankaj Shah Respondent By Shri K.G. Goyal Date Of Hearing 4.6.2018 Date Of Pronouncement 8.6.2018 O R D E R Per Shri Manish Borad, Am

bogus purchases. We accordingly delete the penalty imposed on the alleged bogus purchases of Rs. 2,55,150/- and allow

SANGITA LALWANI,ITARSI vs. ITO 1, ITARSI, ITARSI

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshisangita Lalwani, Ito 1, बनाम/ Gali No.03, Sindhi Colony

purchases as involving bogus purchases based on Investigation reports of Income tax department itself without making further

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

bogus purchases of Rs.1,94,07,890/- has escaped the assessment. Before alleging bogus purchases, Ld. A.O is certainly

THE ACIT, -2(1), UJJAIN vs. M/S. SHRINIWAS BOARD AND PAPER PVT. LTD., UJJAIN

In the result appeal of the revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 Dcit 2(1), M/S Shriniwas Board & Ujjain Vs. Paper Pvt. Ltd, 68 Industrial Area, Maxi Road, Ujjain (Revenue) (Respondent ) Pan Aaccs7555D Revenue By Shri K.G. Goel, Sr. Dr Assessee By Shri S.S. Deshpande, Ca Date Of Hearing 27.03.2019 Date Of Pronouncement 01.04.2019 O R D E R

Bogus purchase Rs.25,84,608/- (iii) Purchased inflated Rs.33,78,921 Total Rs.69,34,808/- Shriniwas Board

PRIME CONSTRUCTIONS,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, BHOPAL

The appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

purchases are bogus, the entire purchase amount cannot be added. As the department had not disputed the assessee

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

bogus purchase of bitumen of Rs.1,83,38,032/-. This amount was not claimed as an expenditure but was part

SHRI CHANDRA MOHAN SACHDEVA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, the appeals in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. Nos.857 & 858/Ind/2016 "नधा"रणवष" / Assessment Years: 2005-06 & 2006-07 Shri Chandra Mohan Assistant Commissioner Sachdeva, Of Income-Tax, E-5/59, Arera Colony, Vs. 1(2), Bhopal Bhopal

purchase of eggs for Rs. 4,53,720/- and birds for Rs. 3,07,800/- during the period 2004 to July 2004 were bogus

SHRI CHANDRA MOHAN SACHDEVA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, the appeals in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. Nos.857 & 858/Ind/2016 "नधा"रणवष" / Assessment Years: 2005-06 & 2006-07 Shri Chandra Mohan Assistant Commissioner Sachdeva, Of Income-Tax, E-5/59, Arera Colony, Vs. 1(2), Bhopal Bhopal

purchase of eggs for Rs. 4,53,720/- and birds for Rs. 3,07,800/- during the period 2004 to July 2004 were bogus

SHRI SANJAY SOMANI,INDORE vs. THE DCIT-5(1), INDORE

In the result, the appeals of the assessee is allowed for all

Bench: Shri Chandra Mohan Gargbefore Shri Chandra Mohan Gargbefore Shri Chandra Mohan Gargbefore Shri Chandra Mohan Garg & Shri O.P.Meena, Accountant & Shri O.P.Meena & Shri O.P.Meena, Accountant & Shri O.P.Meenamember Member

purchases were made from bogus bills providers, while purchases were made with alternative sources. The addition in profit